About this book:
Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties is a book providing an in-depth analysis of the impact of the Vienna Convention on the Law of Treaties (VCLT) on interpreting and applying tax treaties. Despite the pivotal role of the VCLT in guiding treaty interpretation across various fields of international law, its application to tax treaties has received relatively little attention in academic literature. The complexity of cross-border taxation and the growing significance of tax treaties in international commerce and investment impact the increasing demand for a more thorough comprehension of the principles governing tax treaty interpretation.
What’s in this book:
This exhaustive book comprises the following topics:
How this will help you:
This book aims to alleviate this deficiency by providing a comprehensive analysis of the VCLT’s influence on tax treaty interpretation, thereby contributing to a more informed and nuanced understanding of this crucial aspect of international tax law.
Editors
Contributors
Preface
CHAPTER 1
The Relevance of the Vienna Convention on the Law of Treaties for Tax Treaty Interpretation
Michael Lang & Kilian Posch
CHAPTER 2
The ‘Ordinary Meaning’, the ‘Special Meaning’, and Tax Treaty Interpretation
Georg Kofler & Bence Péter Komár
CHAPTER 3
Good Faith and Tax Treaty Interpretation
Giuseppe Moramarco & Karoline Spies
CHAPTER 4
The Interpretation of Tax Treaty Terms in Its Context
Rita Szudoczky & Iris Tschatsch
CHAPTER 5
Object and Purpose and Tax Treaty Interpretation
Alexander Rust & Juliane Beverungen
CHAPTER 6
Subsequent Agreements and Tax Treaty Interpretation
Daniel W. Blum & Dominic Krenn
CHAPTER 7
Subsequent Practice and Tax Treaty Interpretation
Michael Lang & Eric Coenen
CHAPTER 8
Supplementary Means of Interpretation and Tax Treaty Interpretation
Gustavo Weiss de Resende
CHAPTER 9
Authentic Languages and Tax Treaty Interpretation
Yasmin Lawson
CHAPTER 10
Customary International Law and Tax Treaty Interpretation
Claus Staringer & Timoleon Angelos Christodoulopoulos
CHAPTER 11
The Relation Between Article 3(2) OECD MC and the Interpretation Rules of the Vienna Convention on the Law of Treaties
Michael Lang & Benjamin Beer
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